Ditapis dengan
Direktur Perempuan Dan Pengungkapan Keberlanjutan Korporasi (Studi Empiris Pa…
ABSTRACT This study aims to examine the effect of female directors on corporate sustainability disclosure by considering the threshold for female directors. The population in this study are all manufacturing and mining companies listed on the Indonesia Stock Exchange in 2021-2023. The sample was selected based on the purposive sampling method, so that the companies sampled were 222 companies w…
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- Deskripsi Fisik
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- Judul Seri
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- 2102110613
Direktur Perempuan Dan Pengungkapan Laporan Keberlanjutan (Bukti Empiris Peru…
ABSTRACT Environmental, Social, and Governance (ESG) concerns have increasingly encouraged firms to enhance transparency through sustainability reporting, particularly in the energy sector, which faces substantial environmental risks. The presence of female directors is often assumed to influence sustainability disclosure decisions. However, regulatory shifts and the masculine nature of the en…
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- Deskripsi Fisik
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- Judul Seri
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- No. Panggil
- 2102110658
Pengaruh Profitabilitas, Solvabilitas, Pertumbuhan Perusahaan Dan Likuiditas …
ABSTRACT This study aims to analyze the effect of profitability, solvency, firm growth, and liquidity on going concern audit opinions in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2021–2023 period. The increasing number of SOEs receiving going concern audit opinions indicates financial pressure on business continuity, particularly after the COVID-19 pan…
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- Deskripsi Fisik
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- Judul Seri
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- No. Panggil
- 2102124344
Pengaruh Pengalaman Auditor, Skeptisme, Kompleksitas Tugas Dan Self-Efficacy …
ABSTRACT His study aims to determine the influence of Auditor Experience, Skepticism, Task Complexity, and Self-Efficacy on Audit Judgment with an Empirical study in the KAP of Pekanbaru and Batam. The research method used is a quantitative research method. The population in this study amounted to 27 KAP. The Sampling Technique in this study used a Saturated sample; the sample in this stud…
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- Deskripsi Fisik
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- Judul Seri
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- 2102125012
Analisis Pengaruh Green Banking, Intellectual Capital, Dan Ukuran Perusahaan …
ABSTRACT Profitability is a key indicator in assessing the financial performance of a company, which reflects the company's ability to generate profits efficiently, and is the basis for decision making for investors and management in maintaining long-term growth. This study aims to provide empirical evidence about the effect of green banking, intellectual capital, and company size on compa…
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- Deskripsi Fisik
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- Judul Seri
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- No. Panggil
- 2102113062
Pengaruh Kompetensi Sumber Daya Manusia, Literasi Keuangan, Dan Orientasi Kew…
ABSTRACT Village-Owned Enterprises (BUMDes) are village economic institutions established by the village government and the community with the aim of managing local potential, increasing village income, and strengthening the village economy. BUMDes play a crucial role as a driving force for the village economy through business management tailored to the needs and potential of the region. …
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- Deskripsi Fisik
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- Judul Seri
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- No. Panggil
- 2102110315
Pengaruh Penggunaan Sistem Informasi Akuntansi, Modal Usaha, E-Commerce Dan L…
ABSTRACT Micro, Small and Medium Enterprises (MSMEs) play a crucial role in supporting economic growth and reducing unemployment. However, the development of UMKM is increasing and high competition requires UMKM to be more professional in running their business. This study aims to test and analyse the effect of the use of accounting information system, bussines capital, e-commerce and fin…
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- Deskripsi Fisik
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- Judul Seri
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- No. Panggil
- 2102125033
Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Solvabilitas Dan Debt Rat…
Abstract This study aims to examine the effect of Company Size, Company Growth, Solvency, and Debt Ratio on going-concern modified audit opinions. The data used are secondary data from the financial statements of property and real estate companies listed on the Indonesia Stock Exchange 2021-2023. The sample selection technique used was purposive sampling, with a sample size of 93 companie…
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- Deskripsi Fisik
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- Judul Seri
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- No. Panggil
- 2102113117
Pengaruh Implementasi Sistem Informasi Akuntansi, Pemanfaatan Teknologi Infor…
ABSTRACT This study aims to determine and obtain empirical evidence on the influence of accounting information system implementation, information technology utilization, and knowledge on auditor performance at public accounting firm in Pekanbaru City. This study uses primary data obtained from questionnaires.The population in this study were all auditors who worked at the Public Accounting Fir…
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- Deskripsi Fisik
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- Judul Seri
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- No. Panggil
- 2102113066
Pengaruh Financial Distress, Audit Delay Dan Ukuran Perusahaan Terhadap Pener…
ABSTRCT Auditing Standard (SA) 570 defines a going concern audit opinion as one issued when material uncertainty exists regarding events or conditions that may cast substantial doubt on an entity’s ability to continue as a going concern (IAPI, 2021). This study aims to investigate the effect of financial distress, audit delay, and firm size on the likelihood of receiving a going concern audi…
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- Deskripsi Fisik
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- Judul Seri
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- No. Panggil
- 2102110035
Pengaruh Likuiditas, Profitabilitas, DanSolvabilitas Terhadap Audit Delay (St…
ABSTRACT Audit Delay is a common phenomenom. There are many factors that cause audit delay. This study aims to determine the effect of liquidity, profitability, and solvency on audit delay in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study consisted of 59 companies using purposive sampling from a population of 228 companies.…
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- Deskripsi Fisik
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- Judul Seri
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- No. Panggil
- 2102135167
Pengaruh Pergantian Auditor, Profitabilitas, UmurPerusahaan Dan Ukuran Perusa…
ABSTRACT This study was conducted to examine the effect of auditor switching, profitability, firm age, and firm size on audit report lag. A quantitative approach was employed, using secondary data obtained from companies’ financial statements and annual reports. The population in this study consists of 166 consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) during t…
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- Deskripsi Fisik
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- Judul Seri
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- No. Panggil
- 2102125041
faktor-faktor yang memengaruhi akuntansi kreatif (Studi Pada Perusahaan Sek…
Creative accounting, as an act of deceiving financial statement users, can be used by managers for personal interests. The motivation to protect the interests of financial statement users has driven the need for this research to investigate factors that can help reduce or limit managers’ tendencies to manipulate financial report data, one of which is through the implementation of corporate go…
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- Judul Seri
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- No. Panggil
- 2110246760
pengaruh kompleksitas operasional, penggantian manajemen, dan ukuran perusaha…
Companies that have subsidiaries will affect the level of complexity of financial reporting that must be audited, especially in the process of consolidating financial statements. This condition increases the volume and diversity of transactions that must be verified by the auditor, thus potentially extending the time required to complete the audit process. Explained in agency theory, which stat…
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- Judul Seri
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- No. Panggil
- 2110246934
pendekatan fraud hexagon terhadap fraudulent financial reporting pada badan …
Fraudulent financial reporting can harm various parties, particularly within the environment of State-Owned Enterprises. This study adopts the Fraud Hexagon theory, an extension of previous fraud theories by adding collusion as one of the causal factors of fraud. The six key elements tested in this study include stimulus (pressure), capability, opportunity, rationalization, ego (arrogance),…
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- Judul Seri
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- No. Panggil
- 2310246455
penerapan media audio visual oleh pendidik dalam pembelajaran di kb fkip unri
The formulation of the problem in this study is 1) how is the application of audio-visual media by educators in the learning process at KB FKIP UNRI. This study aims to determine the application of audio-visual media carried out by educators in the learning process at KB FKIP UNRI. The data collection methods used in this study were interviews, observations, and documentation. This study was co…
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- Judul Seri
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- 2005125335
analisis faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah…
The financial information presented will be useful if the information can support decision making by users of the financial statements. Therefore, the information must be of quality and useful in the sense. To produce quality financial reports, there are factors that affect the quality of financial reports, such as the government's internal control system, human resource competence, utilization…
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- No. Panggil
- 2010241835
determinan pencegahan fraud pada pengelolaan dana desa dengan moralitas sebag…
Village funds are part of state spending allocated in the state revenue and expenditure budget to regions and villages in order to fund the implementation of affairs that have been delegated to regions and villages. Every year there is an increase in the village fund budget allocated by the central government for villages, this shows the government's seriousness in developing Indonesia from the…
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- Judul Seri
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- 2210247833
pengaruh keberagaman gender dalam dewan direksi dan kepemilikan institusional…
This study aims to analyze the effect of gender diversity on the board of directors and institutional ownership on financial distress in property and real estate companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used was purposive sampling with a sample size of 156 companies, namely property and real estate listed on the Indonesia Stock Exchange f…
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- 2010242018
Pengaruh Leverage, Ukuran Perusahaan Dan Likuiditas Terhadap Kinerja Keuangan…
ABSTRACT This study aims to examine the effect of leverage, company size, and liquidity on LQ45 Index Companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This is a quantitative study using secondary data from annual reports. The population in this study consists of all LQ45 Index Companies for the period 2021-2023. The sample in this study consists of 21 companies …
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- Judul Seri
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- No. Panggil
- 2102125615
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah